https://www.taxtmi.com/caselaws?id=17845 The court ruled in favor of the Revenue, determining that the expenditure claimed by a private limited company for entertainment purposes fell within the expanded definition of entertainment expenditure under section 37(2A) of the Income-tax Act, 1961, following the insertion of Explanation 2. Despite previous allowances for business hospitality, the court held that the expenditure now qualified as entertainment expenditure due to the broader scope introduced by the Explanation. Consequently, the court concluded that the claimed deduction for entertainment expenditure was not permissible, aligning with the Revenue's position. en-us Thu, 29 Aug 1996 00:00:00 +0530 Fri, 25 Sep 2009 11:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17845 The court ruled in favor of the Revenue, determining that the expenditure claimed by a private limited company for entertainment purposes fell within the expanded definition of entertainment expenditure under section 37(2A) of the Income-tax Act, 1961, following the insertion of Explanation 2. Despite previous allowances for business hospitality, the court held that the expenditure now qualified as entertainment expenditure due to the broader scope introduced by the Explanation. Consequently, the court concluded that the claimed deduction for entertainment expenditure was not permissible, aligning with the Revenue's position. Case-Laws Income Tax Thu, 29 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17845